No, aperture is a mathematical constant. It is the ratio between the focal length and the diameter of the lens or opening. It is as reliable as any other variable. That said, sure some manufacturers may mis-mark the aperture but I would think its very rare. The film testing is to match your darkroom variables to whatever paper you use to whatever enlarger you use to whatever timer you use, ph of water and so on, etc.
f/8 on a 48" telescope mirror is the same as f/8 on a 50mm Minolta lens. It is a mathematical certainty. You can argue transmission factors but they are miniscule.
For me the beauty of film testing is the expansion or contraction of contrast. This is of paramount importance in the darkroom, perhaps not in Photoshop.
Reading above... I think the danger in anything is not keeping proper prospective as far as to what extent do you need to exert yourself. Sure, you may have a lens that shoots 1/25 and the other shoots 1/27th of a second, but we are just getting into the ballpark, we don't need to know the speed of the fastball unless we are gluttons for punishment.
Seriously, if you are doing scientific studies of light output of the star Sirius, then you should be concerned with fractions of degrees on your thermometer or millisecond differences or how accurate the aperture markings are. For me, I am just wanting to get a good range of light on a piece of paper, sometimes more, sometimes less, but always in my control. I don't want accidental success. I don't mind it, but I don't rely on it.
Read those Ansel books. Honestly, they will tell you all you could ever want to know to make fine photos.
Sorry, one more point. You have to standardize before you can ever know what you are doing. One film, one paper, one developer, etc. Once you know how, say, HC-110 works, then you can play with D-23 or Pyro. It gets easier that way. Its a far shorter path then trying this then that then this then that and wondering why your prints always look like grey fog.
Maybe I've opened my mouth. They say its better to be thought a fool than to open your mouth and remove all doubt...
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